{"data":{"id":"us-sd/sdcl-10-47b-123","jurisdiction":"us-sd","citation":"SDCL § 10-47B-123","heading":"Tax refund to dealer for lost fuel.","body":"A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-123","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"548906ba9fcd3a61a030a60f00a9650be7da69f4af83a8ebe49be906e51f18f0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-122","next":"us-sd/sdcl-10-47b-124"},"notice":"GroundRules: Original legal text. Not legal advice."}